1. On February 4, 2014, the Defendant imposed a value-added tax of KRW 58,59,760 on the Plaintiff in 2011.

1. Details of the disposition;

A. On June 21, 201, the Plaintiff, who was engaged in the manufacturing business under the trade name of “B,” purchased the land listed in [Attachment 1] Nos. 1, 2 (hereinafter “instant land”), and the building listed in the table Nos. 3 through 6 (hereinafter “instant building”) and machinery and appliances listed in the same list Nos. 7, 8, and 9 (hereinafter “the instant machinery and appliances”) from D who was engaged in the manufacturing business, etc. under the trade name of “C,” and purchased the instant building and machinery and appliances in KRW 2.1 billion (hereinafter “the instant building, etc.,” collectively referred to as “the instant building and machinery and appliances, etc.”), in the purchase price of KRW 2.1 billion (the sales contract written on June 21, 201, written on June 21, 201) (hereinafter “the instant sales contract”), and completed the registration of ownership transfer under the name of July 15, 2011.

B. The Plaintiff received, respectively, a tax invoice dated July 15, 201, the supply value of which is KRW 953,084,589 (value-added tax: KRW 95,308,458) and the supply value of the instant machinery and instruments, which is KRW 334,434,150 (value-added tax: KRW 33,443,415), from D, with the supply value of the instant building as KRW 953,084,589 (value-added tax: KRW 95,308,458).

C. Afterwards, the Plaintiff calculated the value of the instant building as KRW 953,084,589, and the value of the instant machinery and apparatus as KRW 334,434,150, and the value of the instant machinery and apparatus as KRW 128,751,873 (= KRW 95,308,458, KRW 33,443,415) for the instant building, etc. upon filing a final tax return on the second term value of value added tax in 2011. The Defendant deducted the value-added tax for the instant building as input tax. Since the distinction between the value of the instant land and the value of the instant building is unclear, the Defendant calculated the price of the instant building as KRW 74,07,505, and the price of the instant machinery and apparatus as KRW 87,056,479, respectively, on February 4, 2014, deducted the input tax amount for the excess portion.